Agassi Loses Final Set

Entertainer Loses Tax Case
Agassi v Robinson (Inspector of Taxes) [2006] UKHL 23
HL
17 May 2006
Daily Law Notes Report Summary
House of Lords Judgment
A foreign entertainer or sportsman [you mean "tennis god"!  Ed.]
who would otherwise be liable to tax on his commercial activities
within the UK, pursuant to ss 555 and 556 of the Income and
Corporation Taxes Act 1988, did not escape that liability because
the payments concerned were made to his foreign based company by
another foreign based company which had no UK tax presence and
which could not, therefore, be expected to deduct UK tax at source
as required by s 555(2).